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Ministerial Decision

Transport General Authority: Decision 4/2026/8/5 Approving the Amendment to the Mechanism for Rectifying the Status of Carriage by Land Establishments in Accordance with the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for Taxi Transport Activities and Brokerage in Passenger Transport by Taxis

Arabic

The Board of Directors of the Transport General Authority,

based on the powers entrusted to it by law,

after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025],

after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

after perusal of the Executive Regulation for Taxi Transport Activities and Brokerage in Passenger Transport by Taxis, and the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments in Accordance with the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for Taxi Transport Activities and Brokerage in Passenger Transport by Taxis, both issued by Board of Directors of the Transport General Authority Decision 16/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

after perusal of executive committee Recommendation 7/7/T/2026/4 dated 28 Sha’ban 1447 [16 February 2026],

and after deliberation, the board hereby decides

First

The amendment to the Mechanism for Rectifying the Status of Carriage by Land Establishments in Accordance with the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for Taxi Transport Activities and Brokerage in Passenger Transport by Taxis, is hereby approved in the form attached.

Second

This decision comes into force on the date of its issuance, and must be published in the official gazette.

May Allah provide success.

Issued on: 12 Shawwal 1447
Corresponding to: 31 March 2026


Published in Umm Al-Qura 5153 issued on 10 April 2026.

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Ministerial Decision

Transport General Authority: Decision 4/2026/8/3 Approving the Extension of the Deadline Mentioned in the Mechanism for Rectifying the Status of Road Transport Establishments for Heavy Transport of Goods Activities for Commercial and Non-commercial Purposes

Arabic

The Board of Directors of the Transport General Authority,

based on the powers entrusted to it by law,

after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025],

after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

after perusal of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes, and the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments in Accordance with the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes, both issued by Board of Directors of the Transport General Authority Decision 1/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

after perusal of executive committee Recommendation 5/7/T/2026/4 dated 28 Sha’ban 1447 [16 February 2026],

and after deliberation, the board hereby decides

First

The extension of the period specified in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes, in accordance with article 11(5) of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes, with regard to changing the type of registration from private transport to public transport, is hereby approved until 27 August 2026.

Second

The amendment of the period specified in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes, in accordance with article 21(1)(b), is hereby approved to read as follows:

The obligation to pass the professional competence test in order to obtain a professional driver card or a driver card for the transport of hazardous materials is as follows:

(a) For drivers holding a valid driver card: The obligation commences from the date of expiry of the card, following the launch by the authority of the “Professional Qualification Program for Heavy Transport Drivers” or the “Professional Qualification Program for Drivers of Hazardous Materials Transport”, as the case may be.

(b) For drivers who do not hold a driver card or whose driver card has expired: The obligation commences from the date of the launch by the authority of the “Professional Qualification Program for Heavy Transport Drivers” or the “Professional Qualification Program for Drivers of Hazardous Materials Transport”, as the case may be.

Third

The President of the Transport General Authority shall submit a proposal to the Chairman of the Board of Directors of the Transport General Authority to extend the period referred to in clause First of this decision, in accordance with Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025], should the need arise.

Fourth

This decision comes into force on the date of its issuance, and must be published in the official gazette.

May Allah provide success.

Issued on: 12 Shawwal 1447
Corresponding to: 31 March 2026


Published in Umm Al-Qura 5153 issued on 10 April 2026.

Categories
Ministerial Decision

Transport General Authority: Decision 4/2026/8/10 Approving the Amendment of the period in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments for Specialized Transport Activities

Arabic

The Board of Directors of the Transport General Authority,

based on the powers entrusted to it by law,

after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025],

after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

after perusal of the Executive Regulation for Specialized Transport Activity, and the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments in Accordance with the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for Specialized Transport Activity, both issued by Board of Directors of the Transport General Authority Decision 12/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

after perusal of executive committee Recommendation 12/7/T/2026/4 dated 28 Sha’ban 1447 [16 February 2026],

and after deliberation, the board hereby decides

First

The amendment of the period specified in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments in Accordance with the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for Specialized Transport Activity, in accordance with article 25(1)(d), is hereby approved to read as follows:

The obligation to pass the professional competence test in order to obtain a professional driver card is as follows:

(a) For drivers holding a valid driver card: The obligation commences from the date of expiry of the card, following the launch by the authority of the “Professional Qualification Program for Bus Transport Drivers”.

(b) For drivers who do not hold a driver card or whose driver card has expired: The obligation commences from the date of the launch by the authority of the “Professional Qualification Program for Bus Transport Drivers”.

Second

This decision comes into force on the date of its issuance, and must be published in the official gazette.

May Allah provide success.

Issued on: 12 Shawwal 1447
Corresponding to: 31 March 2026


Published in Umm Al-Qura 5153 issued on 10 April 2026.

Categories
Ministerial Decision

Transport General Authority: Decision 4/2026/8/6 Approving the Amendment of the period in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments for International Transport Activities and the Local Agency

Arabic

The Board of Directors of the Transport General Authority,

based on the powers entrusted to him by law,

after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025],

after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

after perusal of the Executive Regulation for International Transport Activities and the Local Agency for a Foreign Carrier, and the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments in Accordance with the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for International Transport Activities and the Local Agency for a Foreign Carrier, both issued by Board of Directors of the Transport General Authority Decision 13/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

after perusal of executive committee Recommendation 8/7/T/2026/4 dated 28 Sha’ban 1447 [16 February 2026],

and after deliberation, the board hereby decides

First

The amendment of the period specified in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments in Accordance with the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for International Transport Activities and the Local Agency, in accordance with article 25(1)(d), is hereby approved to read as follows:

The obligation to pass the professional competence test in order to obtain a professional driver card is as follows:

(a) For drivers holding a valid driver card: The obligation commences from the date of expiry of the card, following the launch by the authority of the “Professional Qualification Program for Bus Transport Drivers”.

(b) For drivers who do not hold a driver card or whose driver card has expired: The obligation commences from the date of the launch by the authority of the “Professional Qualification Program for Bus Transport Drivers”.

Second

This decision comes into force on the date of its issuance, and must be published in the official gazette.

May Allah provide success.

Issued on: 12 Shawwal 1447
Corresponding to: 31 March 2026


Published in Umm Al-Qura 5153 issued on 10 April 2026.

Categories
Ministerial Decision

Transport General Authority: Decision 4/2026/8/11 Approving the Granting of A Period to All Carriage by Land on Roads Establishments, Exempting Them From the Requirement Stipulated in the Executive Regulations of the Law of Carriage by Land on Roads

Arabic

The Board of Directors of the Transport General Authority,

based on the powers entrusted to it by law,

after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025] and its executive regulations,

after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

after perusal of executive committee Recommendation 13/7/T/2026/4 dated 28 Sha’ban 1447 [16 February 2026],

and after deliberation, the board hereby decides

First

The granting of a period to all carriage by land on roads establishments, exempting them from the requirement stipulated in the Executive Regulations of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025], to include the names of newly established activities in the commercial registrations as one of the requirements for obtaining a license, is hereby approved until 27 August 2026.

Second

The President of the Transport General Authority shall specify the names of the activities that may be included in the commercial registrations submitted with license applications during the period referred to in clause First of this decision.

Third

The President of the Transport General Authority shall submit a proposal to the Chairman of the Board of Directors of the Transport General Authority to extend the period referred to in clause First of this decision, in accordance with Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025], should the need arise.

Fourth

This decision comes into force on the date of its issuance, and must be published in the official gazette.

May Allah provide success.

Issued on: 12 Shawwal 1447
Corresponding to: 31 March 2026


Published in Umm Al-Qura 5153 issued on 10 April 2026.

Categories
Ministerial Decision

Capital Market Authority: Decision 3/44/2026 Approving the Amended Executive Regulation of the Companies Law for Listed Joint Stock Companies

Arabic

The Board of the Capital Market Authority,

based on the Capital Market Law issued by Royal Decree D/30 dated 2 Jumada Al-Thani 1424 [31 July 2003],

and the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],

hereby decides

(a) The Amended Executive Regulation of the Companies Law for Listed Joint Stock Companies is hereby approved in accordance with the form attached, and comes into force from the date of its publication.

(b) The content of paragraph (a) of this decision must be announced on the websites of the authority and the Saudi Tadawul Company.

Chairman of the Board of the Capital Market Authority
Mohammed bin Abdullah Al-Quweiz

Issued on: 11 Shawwal 1447
Corresponding to: 30 March 2026


Published in Umm Al-Qura 5169 issued on 3 July 2026.

Categories
Laws and Regulations

The Executive Regulation of the Companies Law for Listed Joint Stock Companies

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Laws and Regulations

Economic Substance Requirements Regulations of Special Economic Zones

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 26/02/03 Approving the Draft Regulation of Economic Substance Requirements for Special Economic Zones

Arabic

The Board of Directors of the Zakat, Tax, and Customs Authority (the “board”),

based on the powers granted to it in article 5 of the statute of the authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],

based on the President of the Royal Court Telegram 23435 dated 4 Rabi Al-Thani 1444 [29 October 2022], conveying the approval of the Council of Ministers decision 233 dated 29 Rabi Al-Awwal 1444 [25 October 2022], which provides for the establishment of four special economic zones in the Kingdom,

and the provisions of clause Third of Royal Court File 23435 dated 4 Rabi Al-Thani 1444 [29 October 2022], which directs the Zakat, Tax, and Customs Authority to prepare the actual Economic Substance Requirements and verify them annually in the special economic zones—referred to in clauses First, Fourth, Fifth, and Ninth of the mentioned Council of Ministers Decision—and to monitor the establishments operating in those zones within the scope of its mandate,

after perusal of board Decision 26-01-01 dated 10 February 2026,

and after perusal of the presentation submitted by the executive management regarding the views of the members of the board, and the views received from the public and government entities,

hereby decides

First

The draft Regulation on the Actual Economic Requirements for Special Economic Zones is hereby approved in accordance with the form attached to this decision.

Second

This must be published in the official gazette, and comes into force on the date of its publication.

May Allah provide success.

Issued on: 10 Shawwal 1447
Corresponding to: 29 March 2026


Published in Umm Al-Qura 5176 issued on 7 August 2026.

Categories
Ministerial Decision

Transport General Authority: Decision 1/8/TR4/2026 Regarding the Law of Carriage by Land

Arabic

The Board of Directors of the Transport General Authority,

based on the powers entrusted to it by law,

after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025],

after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

and after perusal of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes issued by Board of Directors of the Transport General Authority Decision 1/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

and after deliberation, the board hereby decides by circulation the following:

First

It is hereby permitted to exceed the operational life of a single vehicle or tractor used in the activity of heavy goods transport for commercial purposes (for third parties) and the activity of heavy goods transport for commercial purposes (for the benefit of the establishment) for a period of six months from the date of this decision, provided that the operational life does not exceed 22 years from the date of manufacture of the vehicle, as an exception to the provisions of article 24 of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes.

Second

It is hereby permitted for service providers engaged in the activity of heavy goods transport for commercial purposes (for the benefit of the establishment) to enter into contracts for the transport of goods not owned by them, provided that they comply with the requirement to issue a transport document for each item of goods transported, for a period of 6 months from the date of this decision, as an exception to the provisions of article 30(4) of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes.

Third

This decision comes into force on the date of its issuance, and must be published in the official gazette.

May Allah provide success.

Issued on: 7 Shawwal 1447
Corresponding to: 26 March 2026


Published in Umm Al-Qura 5152 issued on 3 April 2026.